McLennan Corporation issued $250,000 of 6.5%, 10-year bonds. The bonds are dated and sold on January 1, 2016. Interest payment dates are January 1 and July 1. The bonds are issued for $241,117 to yield the market interest rate of 7%. Using the effective interest method, the interest expense that McLennan Corporation will record on July 1, 2016 is $8.439 and the interest payment is $8,125. What is the amount of discount amortization that McLennan Corporation will record on July 1, 2016, the first semiannual interest payment date? O A. $314 O B. $8,125 OC. $0 OD. $8,439